The extracts from the income statement are as follows:

Category	2022- Expenses ( CAD)	2023 - Expenses (CAD)
Utilities	44,000.00	53,000.00
Staff Salaries and Wages	55,000.00	64,000.00
Maintenance and Repairs	33,000.00	42,000.00
Marketing and Advertising	22,000.00	31,000.00
Insurance	11,000.00	20,000.00
Food and Beverage Costs	22,000.00	31,000.00
Technology Upgrades	11,000.00	20,000.00
Training and Development	11,000.00	20,000.00
Laundry and Linen	6,600.00	15,600.00
Property Taxes and Licenses	4,400.00	13,400.00
Total Expenses	220,000.00	310,000.00

Revenue Stream	Rate 2022 (CAD)	Volume 2022	Total Revenue 2022 (CAD)	Rate 2023 (CAD)	Volume 2023	Total Revenue 2023 (CAD)
Room Sales	200	1500	300,000	200	1650	330,000
Wellness Retreat Packages	500	200	100,000	500	220	110,000
Ayurvedic Cuisine	50	1000	50,000	50	1100	55,000
Yoga and Meditation			25,000			27,500
Early-Bird and Bundle Deals			25,000			27,500

AyurWhistler, under the stewardship of its managing director, Jude Peter, is seeking your professional expertise as a financial consultant to critically assess the company's liquidity position. Amidst increasing pressure from shareholders for a rise in dividend payouts, you are charged with reviewing the current liquidity ratios, providing insights, and formulating strategic recommendations based on the provided financial data. Where necessary, you are encouraged to make valid assumptions to underpin your analysis.